CC Ādi 5.105
সৃষ্টি–স্থিতি–প্রলয়—ইচ্ছায় যাঁহার ॥ ১০৫ ॥
sṛṣṭi-sthiti-pralaya — icchāya yāṅhāra
Assuming the form of Rudra, He destroys the creation. Thus creation, maintenance and dissolution are created by His will.
Maheśvara, or Lord Śiva, is not an ordinary living being, nor is he equal to Lord Viṣṇu. Effectively comparing Lord Viṣṇu and Lord Śiva, the Brahma-saṁhitā says that Viṣṇu is like milk, whereas Śiva is like yogurt. Yogurt is nothing like milk, but nevertheless it is milk also.